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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Langit Biru: Jurnal Ilmiah Aviasi Sustainable : Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Journal of Economics and Economic Policy Jurnal Riset Mahasiswa Akuntansi
Tumirin
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation

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Pengaruh Komitmen Organisasi, Personal Cost, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Marwan Daud, Mayang; Tumirin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.6064

Abstract

The purpose of this study is to examine how organizational commitment, personal cost, and the severity of the situation influence the willingness to report violations. This quantitative research involved 74 civil servants employed by regional organizations. A questionnaire using a purposive sampling technique was used to collect data. The SmartPLS version 3 application is used for data processing. The research results show that although organizational commitment and personal cost do not have a significant effect on whistleblowing intentions, the seriousness of the incident has a significant effect on these intentions.
IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Nur Rohmawati; Tumirin Tumirin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2058

Abstract

The aim of the research is to analyze the influence of auditor competence and independence on audit quality. This type of research is quantitative research by distributing questionnaires. The theory used in this research is attribution theory. The sampling method in this study was purposive sampling method. The sample used in this study was 57 respondents. The analytical method used is multiple linear regression analysis. The results of this research indicate that the auditor competency variable has a significant effect on audit quality and auditor independence has a significant effect on audit quality. This can encourage or improve audit quality.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Febrianti, Luthfia; Tumirin
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.22121

Abstract

This study aims to examine the effect of financial ratios on financial distress. This type of research is quantitative research. The population in this study were Industrial Sector Companies Listed on the Indonesia Stock Exchange. Then, the sample obtained in this study was 102 companies using a purposive sampling method. The data used in this study are secondary data through www.idx.co.id. The analysis method used is logistic regression analysis using the SPSS program. The results of this study indicate that the liquidity ratio (CR) has no effect on financial distress; solvency ratio (DER) effect financial distress; profitability ratio (ROA) has no effect on financial distress; growth ratio affects financial distress; activity ratio affects financial distress.
OPERATING CASH FLOW DRIVES PROFIT STABILITY IN INDONESIAN MANUFACTURING Umam, Rifki Khairul; Tumirin, Tumirin
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.33

Abstract

General Background: Profit persistence, reflecting a company’s ability to maintain consistent profits over time, is a crucial indicator of financial stability and long-term performance. Specific Background: In the context of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023, various financial metrics, such as operating cash flow, company size, and leverage, potentially influence profit persistence. Knowledge Gap: Prior studies have not thoroughly explored the individual and combined effects of these financial variables on profit persistence within this specific sector and timeframe. Aims: This study aims to analyze the influence of operating cash flow, company size, and leverage on profit persistence in manufacturing firms within the basic materials sector listed on the IDX. Results: Utilizing a quantitative approach and multiple linear regression analysis through SPSS 25.0, the study finds that operating cash flow significantly affects profit persistence. In contrast, company size and leverage do not exhibit a significant individual impact on profit persistence. However, collectively, operating cash flow, company size, and leverage do influence profit persistence. Novelty: The study contributes to the existing literature by providing a detailed analysis of how specific financial metrics interact to affect profit persistence, with a focus on a narrowly defined sector and a relatively short observation period. Implications: The findings suggest that while operating cash flow is a critical factor in ensuring profit stability, company size and leverage may not independently influence profit persistence. Future research is recommended to extend the study period and include a broader range of sectors to enhance generalizability and explore additional variables that may impact profit persistence.
Capital Structure: between Liquidity, Company Size, and Profitability Zidane Imawan; Tumirin
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2145

Abstract

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.
PENGARUH NILAI PERUSAHAAN: STRUKTUR MODAL, UKURAN PERUSAHAAN DAN INVESMENT OPPORTUNITY SET Yusnita Maulidya Rahmah; Tumirin Tumirin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12225

Abstract

Business competition in Indonesia encourages companies to maximize company value through stock prices, which reflect their performance and prospects in the market. The purpose of this study is to determine and analyze the effect of capital structure, firm size and investment opportunity set on firm value. This research approach is based on a quantitative approach. The population and research sample are Banking Company that have positive profits and are listed on the IDX in 2019-2023. The data analysis technique uses multiple linear regression analysis. The results show that capital structure, company size and investment opportunity set have an effect on firm value.
PENGARUH PROFITABILITAS, LEVERAGE, VOLUME PERDAGANGAN SAHAM TERHADAP VOLATILITAS HARGA SAHAM Septian Dwi Permana Putra; Tumirin Tumirin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12226

Abstract

The purpose of this study was to determine and analyze the effect of profitability, leverage, stock trading volume on stock price volatility. This research approach is based on a quantitative approach. The population and research sample are companies listed in the LQ45 index for three years from 2020 to 2023. The data analysis technique uses multiple linear regression analysis. The results of the calculation of the hypothesis partially and simultaneously profitability, and stock trading volume have no significant effect on stock price volatility.
Pengaruh Intensitas Modal Dan Tanggung Jawab Sosial Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Rama Rachman Tarnaba; Tumirin Tumirin
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10389

Abstract

This study aims to find out the impact of capital intensity and social responsibility on tax avoidance, with company size as a moderation variable. The study population included manufacturing companies listed on the IDX from 2019 to 2022. Using the purposive sampling method, the study analyzed 32 manufacturing companies over a four-year period, resulting in 128 observations. The test results stated, where capital intensity had a negative effect on tax avoidance, while social responsibility had a significant positive effect on tax avoidance. Based on the results of a moderated regression analysis where company size does not significantly moderate the relationship between capital intensity and social responsibility in tax avoidance.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi (Studi Kasus Eyelink Group) Berliana Nur Maulida; Tumirin Tumirin
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2887

Abstract

This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the quality of financial statements. However, GCG has a significant effect on the quality of financial statements and strengthens the relationship between AIS and financial statement quality. GCG does not show significant moderation in the relationship between ICS and financial statement quality. This study highlights the importance of implementing effective GCG to improve financial statement quality and support optimal AIS implementation.
Co-Authors Afifatul Amaliyah Ahim Abdurahim Ahmad Djalaluddin Aji Dedi Mularwaman Amanda Aprilia Firdaus Anwar Hariyono Ari Kamayanti Asfi Manzilati Aska, Ara Faridah Nur Sausan Bambang Haryadi Berliana Nur Maulida Darti Djuharni Desy Trias Anggraeni Djoko Soelistya Driana Leniwati Eka Prastiawati Eva Desembrianita Fadilah, Annisaul Fadjar Setiyo Anggraeni Febrianti, Luthfia Fidela Nuzul Azmi Ghoni, Jakfar Akbar Ghoni Habibatul Ma’shumah Hanif Mauludin Hari Kurniawanto Hilda Rodhotul Ainiyah Ikadianti, Nabila Imawan, Zidane Indah Cholifah Indah Sulistyowati Indra Gita Anugrah Irine Mahardhika Putri Krishnawati, Wenti Lisda Nursanti Lutfillah, Novrida Marwan Daud, Mayang Moch. Bukhori Muslim Mohammad Ilham Galang Pratama Mohammad Tajuddin Mu'minatus Sholichah Mufida, Eva Layla Muhammad Aufa Mujaddid, Abdullah Mutiara Islamy Putri Muzakki, Muhammad Alfian Syahrul Neny Jayanti Nicma, Hanifa Ainun Nur Rohmawati Nyimas Wardatul Afiqoh Octaviana Dian Ayuningrum Prananda, Windi Rahman, Diaur Rama Rachman Tarnaba Ratih Silvirianiti Retno Wulandari Rizal Nasrullah Al Abbas Rizal Yaya Santi, Ermita Eri Septian Dwi Permana Putra Shobrina Al Alifah Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Suwandi Suwandi Suwandi Suwandi Suwarno Suwarno Syaiful . Syaiful Ukamah Tarnaba, Rama Rachman Umaimah Umaimah Umaimah, Umaimah Umam, Rifki Khairul Virginia Nur Rahmanti Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan